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Personal income tax

Taxpayers Individuals (tax residents and non-residents of the Russian Federation) 
Subject to tax Income of an individual expressed in money and in kind
Tax base
Personal income taxed at 13% tax rate and reduced by an amount of tax deductions
 
Personal income taxed at other tax rates (tax deductions are not applicable)

Tax rate
Tax calculation
The tax shall be calculated as the percentages share of the tax base, corresponding to the tax rate
 
The tax shall be calculated as the percentages share of the tax base, corresponding to the tax rate  
Tax payment (tax with holding)  Tax calculation and tax withholding is done by a tax agent at source

Tax amounts calculated on the bases of self declaration are paid not later then the 15th day of July in the year following the expired tax period
Tax return Filed to the tax authority not later then the 30th day of April, following the expired tax period